2012 (6) TMI 219

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.... both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.7,11,541/-, interest and penalty. 3. The brief facts of the case are that the applicants are engaged in the manufacture of air-conditioners, refrigerators and chilling units falling under Chapter 84 of the Tariff. The applicants manufactured and cleared 4 numbers of water cooler chiller in the month of J....

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.... from payment of customs duty. The Revenue is denying the benefit of that Notification that ABB Ltd. is not entitled to avail the benefit of Notification 21/2002-Cus. in view of the Exim Policy. Notification No.21/2002-Cus. does not contain any condition that the provisions of the Notification are subject to Exim Policy, hence the demand is not sustainable. 5. The Revenue relied upon Chapter 8 of....